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GIRARD INV. CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 7696.

122 F.2d 843 (1941)

GIRARD INV. CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

August 22, 1941.

Attorney(s) appearing for the Case

Jackson R. Collins, of New York City, and James D. McHugh and Frank F. Truscott, both of Philadelphia, Pa. (Robert I. Staples, of Philadelphia, Pa., and Reginald H. Smith, Jr., of New York City, on the brief), for petitioner.

Louise Foster, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before BIGGS, MARIS, and CLARK, Circuit Judges.

CLARK, Circuit Judge.

This is a second attempt to construe away the effect of some quite unambiguous language. We say second because now one more closely held small loan company seeks to avoid the application of the "incorporated pocketbook" provision of the Revenue Act of 1934.1 In the first case2 the First Circuit Court of Appeals, in an able opinion by its presiding judge, refused relief. Learned counsel...

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